2021 (8) TMI 1330

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..... m it is addressed. The appeal should bear a Court Fee Stamp of Rs. 4/-". There is a procedure for filing the appeal is also enumerated in the preamble to the order impugned. 3. The writ petitioner instead of preferring an appeal, has chosen to file the present writ petition stating that the First Appellate Authority has considered the issue on merits and passed a detailed order, setting aside the demand of service tax on construction of quarters for the Police personnel based on the contract awarded by the Tamil Nadu Police Housing Corporation Limited. 4. In view of the finding that the earlier order passed by the Original Authority was set aside and the matter was remanded back, the writ petitioner need not again prefer an appe .....

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..... nted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every writ petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorit .....

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..... Court of law. 10. The point of delay may be an acceptable ground for the purpose of entertaining a writ petition. The practise of filing the writ petition without  exhausting the statutory remedies are in ascending mode and such writ petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. 11. Accordingly, the petitioner is at liberty to prefer an appeal before the jurisdictional Appellate Authority in the prescribed format and by complying with the provisions of the Act, within a period of four weeks from the date of receipt of a copy of this order. The Appellate Authority, in the event of receiving any appeal from the petitioner .....

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